Pennsylvania HB2305 amends sales and use tax to exclude certain charitable organizations from tax.

Pennsylvania HB2305 amends the sales and use tax to exclude certain charitable organizations from tax. Specifically, it excludes sales to or use by charitable organizations, volunteer firemen's organizations, volunteer firefighters' relief associations, and nonprofit educational institutions for routine maintenance and repairs. The bill also outlines conditions for conditional tax-exempt status for charitable organizations, including requirements for a three-year business plan and compliance with the Institutions of Purely Public Charity Act.

Pennsylvania HB2305 amends sales and use tax to exclude certain charitable organizations from tax.

Pennsylvania HB2305 amends the sales and use tax to exclude certain charitable organizations from tax. Specifically, it excludes sales to or use by charitable organizations, volunteer firemen's organizations, volunteer firefighters' relief associations, and nonprofit educational institutions for routine maintenance and repairs. The bill also outlines conditions for conditional tax-exempt status for charitable organizations, including requirements for a three-year business plan and compliance with the Institutions of Purely Public Charity Act.